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TMI Blog2016 (1) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities that the activities undertaken by the sub-contractor is in respect of construction of the school building and should be seen as such, the refund claim is to be allowed on the ground of construction of educational institutions which are excluded from the definition of Commercial or Industrial Construction Service. Held that:- The sub-contractor having not contested the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/346/2011, Cross-Objection No. ST/CO-90/2011 - Final Order Nos. A/2689-2690/2015-WZB/STB - Dated:- 6-8-2015 - M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Appellant : Shri Mihir Mehta, Adv For the Respondent : Shri S R Nair, EO (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No: MI/AV/89/2011 dated 22/02/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed on the ground of construction of educational institutions which are excluded from the definition of Commercial or Industrial Construction Service. We find that the arguments put forth by the learned counsel are incorrect for more than one reason. Firstly, the sub-contractor has paid the service tax under the category of Site Formation and Excavation Service. We find that the classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract for undertaking the entire work and the demands were made by bifurcating the same. The facts in the case in hand are totally different from the issue before the Tribunal in those cases. In view of the foregoing, we find that the impugned order is correct and legal and does not require any interference. 4. The appeal is rejected. Cross-objection filed by the Revenue is also disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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